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California $800 LLC annual tax and Statement of Information
Last verified against official sources:
California LLCs deal with two agencies: the Franchise Tax Board (FTB) collects the $800 annual tax (plus an LLC fee above $250,000 of income), and the Secretary of State collects the Statement of Information.
File on the official site: California bizfile Online (Statement of Information)Key facts
| $800 annual tax | Owed by every LLC doing business or organized/registered in California, even with no activity, until the LLC is cancelled.[1] |
|---|---|
| Tax due date | 15th day of the 4th month of the taxable year (April 15 for calendar-year LLCs); first-year payment due the 15th day of the 4th month after filing with the SOS. Pay with FTB 3522.[1] |
| LLC fee (larger LLCs) | $900 to $11,790 when California income is $250,000 or more; estimate and pay by the 15th day of the 6th month (FTB 3536).[1] |
| Statement of Information | Filed with the Secretary of State; the fee is $20 for LLCs. Subsequent statements are due in a six-month window ending the last day of your formation month.[2] |
| Late penalty | $250 penalty for not filing the Statement of Information, collected by the FTB for the SOS; unpaid tax can lead to suspension.[1] |
| Where to file | Tax: FTB Web Pay. Statement of Information: bizfile Online (User Access required from August 1, 2026).[3] |
Lookalike letters the state has warned about
- California SOS alert: "California Corporations Annual Order Form" mailers (form number "501-C") charging a service fee nearly 10 times the real filing fee and warning "your entity could be taken."[2]
- Paying a third party does not by itself satisfy your filing duty; you can file directly on bizfile Online, usually processed within minutes.[2]
Common questions
Do I owe the $800 California LLC tax if my LLC made no money?
According to the FTB, the annual tax is due even if the LLC is not conducting business, until the LLC is cancelled.
How much does the California Statement of Information cost for an LLC?
The Secretary of State lists the fee as $20 for limited liability companies when filed directly.